Current through P.L. 171-2024
Section 25-2.1-12-9 - Use of terms by persons or firms without certificate or permit; prohibition(a) An individual or a firm not holding a valid certificate or permit issued under this article may not use a title or designation that includes the words "accountant", "auditor", or "accounting", in connection with any other words, including statements in a report that imply that the individual or firm holds a certificate or permit or has special competence as an accountant or auditor.(b) Notwithstanding subsection (a), this section does not prohibit an officer, a member, a partner, a public official, an employee, a firm, or an organization from signing a statement in reference to the financial affairs of the firm, office, or organization with any wording designating the position, title, or office that the signor holds.As added by P.L. 30-1993, SEC.7. Amended by P.L. 128-2001, SEC.48.